Research On Special Tax Treatment’ Tax Planning Of Enterprise Absorbing And Merging

With the development of China’s economy,the status of mergers and acquisitions is becoming more and more important in the process of enterprise management and industrial upgrading.Especially in recent years,the development and improvement of the capital market makes the absorption and merger become one of the important strategic ways for the growth and development of enterprises.Absorbing and merging among enterprises conforms to the development requirements of contemporary enterprises and is an effective way to realize resource integration and optimize resource allocation.More importantly,the absorption of tax costs in the merger has become a key factor for the success or failure of the merger.Therefore,it is an important subject in the study of corporate merger absorption to make tax planning for the special tax treatment applicable to corporate merger absorption,reduce tax burden and improve shareholders’ rights and interests.Based on the existing research literature,in view of the concept and characteristics of enterprises to absorb merger,the general tax treatment,special tax treatment and the tax planning on the basis of the analysis of relevant theories,put forward enterprise absorbed for special tax treatment basic planning ideas and concrete methods,include match the tax treatment methods of planning,the planning of the payment,and make full use of the planning of the merged enterprises can make up for losses.Combined with specific cases,the above planning methods are analyzed comprehensively,and the possible tax risks,matters needing attention and countermeasures in the planning process are summarized.It is obviously of great theoretical and practical significance to reduce the tax cost of merger,promote the absorption and merger among enterprises,and promote the high-quality development of market economy and the efficient allocation of resources.